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End of Beginning Cash and cash equivalents Accounts receivable Inventory Prepaid expenses $57,000 78,000 $164,000 $198,000 $436,000 $364,000 s11,500 15,000 Current liabilities Accounts payable Accrued liabilities $352,000 $382,000 s 8,000 12,500 32,000 26,000 The Accumulated Depreciation account had total credits of $52,000 during the year. Hanna Company did not record any gains or losses during the year. Required Using the indirect method, determine the net cash provided by operating activities for the year. (List any deduction in cash and cash outflows as negative amounts.) of